As part of Public Sector Audit Appointments (PSAA) Quality Monitoring and Reporting Framework we undertake an annual survey of audited bodies to obtain their feedback on their audits of accounts.
Prior to 2018/19, surveys were undertaken by the audit firms themselves by seeking the responses of client Chief Finance Officers (CFOs) to a relatively small number of high level questions.
To assure independence and confidentiality, we commission the LGA’s Research & Information team to administer the survey centrally. The views of both CFOs and Audit Committee Chairs are sought recognising the importance of the auditor’s relationships with both Management and Those Charged With Governance. The survey questions are designed to probe more deeply into respondents’ experience of different aspects of the audit and the auditor’s performance.